254.1. The amount referred to in section 254, in respect of an immovable referred to in the first paragraph of section 255 whose owner is the Société québécoise des infrastructures or a person mentioned in paragraph 2.1 of section 204 or in respect of a business establishment whose occupant is such a person, may not be paid unless the local municipality has sent a statement specifying the total amount of municipal taxes that would be payable in respect of the immovable, if it was taxable, to the person required to pay that amount.
The amount referred to in section 254, in respect of another immovable referred to in section 255, may not be paid unless the local municipality has produced a demand for payment on the form supplied by the person required to pay that amount and within the time limit prescribed by the regulation made under subparagraph g of subparagraph 2 of the first paragraph of section 262.
The amount referred to in the second paragraph may be modified only in the case of an alteration to the roll made under paragraph 1 of section 174, paragraph 1 of section 174.2 or section 182. In such a case, the forwarding, required under subparagraph 3 of the second paragraph of section 179, of a copy of the certificate of alteration concerning the immovable constitutes, in respect of the immovable, an application for alteration.
1982, c. 63, s. 218; 1985, c. 27, s. 103; 1991, c. 32, s. 160; 2007, c. 10, s. 24; 2013, c. 23, s. 115; 2013, c. 30, s. 6; 2021, c. 312021, c. 31, s. 1171.